ITKBB Consulting: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
ITKBB Consulting
Largest movements
- Cash -€28,410
down €28,410 (-93.2%), from €30,475 to €2,065
mainly Net result for the year (-€30,412) and Trade debts (-€1,699)
- Receivables within one year -€2,363
down €2,363 (-6.5%), from €36,326 to €33,963
of which Trade receivables: -€6,868
- Profit (loss) carried forward -€30,412
down €30,412 (-55.1%), from €55,166 to €24,754
- Other debts +€2,618
up €2,618 (+461%), from €568 to €3,186
- Trade debts -€1,699
down €1,699 (-43.5%), from €3,903 to €2,204
- Tax, wage and social debts -€1,290
down €1,290 (-8.7%), from €14,805 to €13,516
of which Remuneration and social security: -€3,500
- Gross operating margin -€50,499
down €50,499, from €28,868 to -€21,631
- Taxes -€5,602
down €5,602 (-97.4%), from €5,750 to €148
- Other operating charges +€4,828
up €4,828 (+772%), from €625 to €5,453
- Financial charges +€2,463
up €2,463 (+1,087%), from €227 to €2,689
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €82,503 | €51,720 | -€30,783 | -37.3% |
| Fixed assets | 21/28 | €518 | €670 | +€152 | +29.4% |
| Tangible fixed assets | 22/27 | €518 | €670 | +€152 | +29.4% |
| Plant, machinery and equipment | 23 | €518 | €670 | +€152 | +29.4% |
| Current assets | 29/58 | €81,985 | €51,049 | -€30,935 | -37.7% |
| Amounts receivable within one year | 40/41 | €36,326 | €33,963 | -€2,363 | -6.5% |
| Trade receivables | 40 | €36,312 | €29,444 | -€6,868 | -18.9% |
| Other amounts receivable | 41 | €14 | €4,518 | +€4,505 | +32,571% |
| Current investments | 50/53 | €15,022 | €15,022 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €30,475 | €2,065 | -€28,410 | -93.2% |
| Deferred charges and accrued income | 490/1 | €162 | - | -€162 | |
| Total equity and liabilities | 10/49 | €82,503 | €51,720 | -€30,783 | -37.3% |
| Equity | 10/15 | €63,226 | €32,814 | -€30,412 | -48.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Other | 1109/19 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €55,166 | €24,754 | -€30,412 | -55.1% |
| Amounts payable | 17/49 | €19,277 | €18,906 | -€371 | -1.9% |
| Amounts payable within one year | 42/48 | €19,277 | €18,906 | -€371 | -1.9% |
| Trade debts | 44 | €3,903 | €2,204 | -€1,699 | -43.5% |
| Suppliers | 440/4 | €3,903 | €2,204 | -€1,699 | -43.5% |
| Taxes, remuneration and social security | 45 | €14,805 | €13,516 | -€1,290 | -8.7% |
| Taxes | 450/3 | €11,305 | €13,516 | +€2,210 | +19.6% |
| Remuneration and social security | 454/9 | €3,500 | - | -€3,500 | |
| Other amounts payable | 47/48 | €568 | €3,186 | +€2,618 | +461% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €173 | €306 | +€134 | +77.5% |
| Other operating charges | 640/8 | €625 | €5,453 | +€4,828 | +772% |
| Non-recurring operating charges | 66A | - | €184 | +€184 | |
| Gross operating margin | 9900 | €28,868 | -€21,631 | -€50,499 | |
| Operating profit (loss) | 9901 | €28,070 | -€27,575 | -€55,645 | |
| Financial income | 75/76B | €1 | €0 | -€1 | -95.0% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -95.0% |
| Financial charges | 65/66B | €227 | €2,689 | +€2,463 | +1,087% |
| Recurring financial charges | 65 | €227 | €2,689 | +€2,463 | +1,087% |
| Profit (loss) for the period before taxes | 9903 | €27,845 | -€30,264 | -€58,109 | |
| Income taxes | 67/77 | €5,750 | €148 | -€5,602 | -97.4% |
| Profit (loss) for the period | 9904 | €22,095 | -€30,412 | -€52,507 | |
| Profit (loss) for the period to be appropriated | 9905 | €22,095 | -€30,412 | -€52,507 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.